CIMA F2 考試概覽:

認證廠商:	特許管理會計師公會（CIMA）
考試名稱:	高階財務報導
考試代碼:	F2
支援語言:	English
實際考試題數:	60
考試形式:	電腦式客觀測驗（包含單選、複選、填空、拖放題型）
相關認證:	CIMA CGMA 專業資格 CIMA 管理會計高階文憑
考試時間:	90 minutes
證照有效期限:	不適用
考試費用:	依地區與考場而定（可透過CIMA或Pearson VUE報名）
及格分數:	滿分150分，及格分數為100分（加權後約67%）
範例考題:	CIMA F2 範例考題
考試方式:	於全球各地Pearson VUE考場應考，或採線上方式進行電腦式客觀測驗
必備條件:	完成CIMA基礎級考試（E1、P1、F1及基礎級個案研究）或具備同等資格豁免條件
官方大綱網址:	https://www.aicpa-cima.com/resources/landing/management-level

CIMA F2 考試大綱主題:

章節	權重	目標
主題 1: 財務報表分析	25%
主題 2: 資本專案之籌資	15%
主題 3: 整合性報導與永續發展報導	10%
主題 4: 集團會計處理	25%
主題 5: 財務報導準則	25%

最新的 CIMA Management F2 免費考試真題：

1. Which THREE of the following statements about preference shares are true?

A) For an investor, preference shares carry more risk than ordinary shares.
B) Preference shares cannot be issued as redeemable shares.
C) Preference shareholders receive their dividend entitlement before the equity shareholders.
D) Unlike ordinary shares, preference shares may be cumulative.
E) The characteristics of preference shares are closer to debt than equity.
F) Preference shareholders rank below the equity shareholders in a winding up.

2. AB acquired 90% of the equity of YZ on 31 December 20X2. On the same date YZ acquired 60% of the equity shares of VW for $750,000. AB has no other subsidiaries.
The following information regarding YZ and VW was available:

What amount will AB include in its consolidated statement of financial position in respect of non controlling interest at 31 May 20X6?

A) $741,400
B) $840,600
C) $816,400
D) $811,000

3. On 1 September 20X3, GH purchased 200,000 $1 equity shares in QR for $1.20 each and classified this investment as held for trading.
GH paid a 1% transaction fee to its broker on this transaction. QR's equity shares had a fair value of
$1.35 each on 31 December 20X3.
Which of the following journals records the subsequent measurement of this financial instrument at 31 December 20X3?

A) Option B
B) Option D
C) Option C
D) Option A

4. Information from the financial statements of RST for the year ended 30 April 20X9 is as follows:

At 30 April 20X9 the ordinary shares are trading at $4.75.
What is the price earnings (P/E) ratio for RST at 30 April 20X9?

A) 7.92
B) 9.31
C) 15.83
D) 10.56

5. Which of the following statements about ST is true?

A) The effective tax rate incurred by ST has remained largely the same.
B) The increase in administrative expenses is in line with the increase in revenues.
C) The return on the investment in associate on an annual basis is 14%.
D) The ratio of distribution costs to revenue has increased significantly.

問題與答案：

問題 #1
答案： C,D,E

問題 #2
答案： A

問題 #3
答案： D

問題 #4
答案： C

問題 #5
答案： A